South Carolina is a destination-based state (sales are taxed where the buyer is located).
Businesses may file in the following ways:
Forms include ST-3 (State Return) and ST-389 (Schedule for Local Taxes). Businesses who have paid $15,000 or more during any one filing period during the past year are required to file electronically.
The statewide sales tax rate is 6%. Counties may impose an additional 1% local sales tax if voters in that county approve the tax, as well as other add-on local taxes (such as tourism development, transportation, and education taxes). Total tax rates range from 6% to 9% as a result. Local rates by county can be found here.
The rental of transient accommodations is subject to a 2% accommodations tax in addition to the sales tax rate.
A maximum tax of $500 applies to the sale of certain vehicles and trailers.
The 6% general sales tax plus local taxes applies to prepared food sold for consumption on premises.
The following sales of food for human consumption are exempt from the state tax:
A business is considered to have established a tax presence in the state if, among many other things, it:
Find more information about nexus in South Carolina.
Sales and Use Tax accounts are set up with a monthly filing frequency. Quarterly and annual filing frequencies must be approved by the SCDOR. The request must be submitted in writing.
Monthly returns are due on or before the 20th of the month following the end of the month.
Quarterly returns are due on the 20th of the month following the end of the quarter (April 20, July 20, October 20, January 20).
If you file your return and pay in full on time, you’ll receive a 3% discount for taxes under $100 and a 2% discount for taxes over $100. The maximum discount allowed is $3,100.
If you file late, the South Carolina Department of Revenue states on its website that you will be charged penalties and interest. It doesn't specify the percentage amount charged, but it does provide a penalty and interest calculator.